華夏視聽教育(01981.HK)發佈盈警:高教業務持續盈利,影視業務計提減值但不影響期末現金流
格隆匯3月21日丨華夏視聽教育(01981.HK)公佈,根據對集團截至2023年12月31日止年度(“報吿期間”)的未經審核綜合管理賬目以及目前可得資料所作出的初步評估,集團預期於報吿期間錄得綜合虧損不超過人民幣1.90億元,而截至2022年12月31日止年度錄得綜合盈利人民幣1.219億元。
預計報吿期間的綜合虧損主要歸因於(i)與中期盈利警吿中所述由盈轉虧的原因相同,且於2023年下半年減值進一步增加,及(ii)2023年下半年一部影視劇(集團於2021年投資60%)的首期投資款項減值增加,當中該投資款項計入其他應收款,而該減值計入集團收益成本。經深思熟慮後,集團認為在中國目前的影視製作行業環境下收回集團已支付的有關投資金額並不明朗,故已決定不再進一步投資有關影視劇,並對有關投資作出上述減值。然而,有關貿易及其他應收款項減值的增加對集團於2023年12月31日的現金及現金等價物並無影響。
儘管報吿期間減值增加及預期集團出現綜合虧損,但集團的高等教育(傳媒及藝術)及職業教育業務於同期仍錄得盈利。截至2022年12月31日止年度,集團亦錄得出售已終止經營業務收益,而於報吿期間則並無此類收益。
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